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Determining corporate tax residency in the UK is critical for tax obligations. A company is a UK tax resident if incorporated in the UK or if its central management and control is in the UK, impacting worldwide income taxation.

Companies House will introduce new legal requirements for identity verification for company directors and people with significant control (PSCs) from Tuesday 18 November 2025.

Financial markets started 2015 in cautious mood. Worries about deflation in Europe, weakness in emerging markets and geopolitical risk in the Middle East and Ukraine were to the fore.

Reflecting on the Backbench Business Committee debate, 14 Dec: the contribution of co-operative and mutual societies to the economy and public life.

Support among the Chief Financial Officers of the UK's largest corporates for staying in the EU has narrowed, mirroring a drift towards greater scepticism on the part of the UK public in the second half of 2015.

The latest Deloitte survey of UK Chief Financial Officers, released this morning, highlights the risks and opportunities facing business in 2016.

Scotland is well known for its proud heritage of manufacturing. One of the main engines behind Britain's industrial revolution in the 1800s and, until the beginnings of deindustrialisation in the 1960s...

After a sustained period of low inflation and cheap debt, the world has changed – high inflation and higher interest rates pose significant challenges for many businesses.

There are a number of options that cost-conscious consumers can consider when weighing up the benefits of BEV ownership.

The price of oil hit a five-year low on Friday, having fallen by 14% in the last two weeks.

With all the uncertainties around what a Brexit would actually involve, one thing seems certain: a post-Brexit UK would have fewer rules and regulations to follow.

Battery energy storage systems (BESS) are crucial for grid reliability and supporting a low-carbon economy. Investment in BESS surged to over $5 billion in 2022, with projections of a $120-$150 billion market by 2030. Operators should reassess asset valuations to avoid overinsurance due to decreasing costs. Supply chain delays, particularly in the UK, highlight the need for experienced contractors.

The recent tumultuous economic developments have led to volatile and unpredictable market conditions. While we cannot forecast what will come next, a number of protective steps can be taken, and these are summarised below.

Financial markets offer valuable insight into the health of the global economy. Although fallible, they provide useful signals on investor sentiment and on expectations for changes in valuations.

As the credit crunch keeps on biting, business secretary, Peter Mandelson, recently unveiled a £20bn package of measures designed to address the cash flow, credit and investment needs of small and medium businesses.

From a UK perspective, the determination of corporate tax residency is crucial for understanding a company's tax obligations. A company is considered a UK tax resident if it is either incorporated in the UK...

A highly integrated regulatory framework across EU, highly globalised organisations and large balance sheets exposed to market volatility mean that Boards are considering the risks already.